This information is derived from the State Department's Office of Investment Affairs’ Investment Climate Statement. Any questions on the ICS can be directed to EB-ICS-DL@state.gov
Last Published: 11/1/2016

Lesotho does not have any free or foreign trade zones. The labor intensive textile manufacturing companies that export beyond the SACU market, however, to enjoy the benefits of free trade zones since they can import raw materials then export finished products duty and tax free. The LNDC maintains five industrial areas with direct road links to attract foreign investors. These areas are mainly occupied by foreign manufacturing firms which enjoy the same investment opportunities as local entities. Construction of a sixth industrial area will begin this financial year at the Belo Industrial Estate in Botha Bothe District.

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